• At one year old, Prince Philip of Greece shows an interest in things floral, July 1922. Getty Images
    At one year old, Prince Philip of Greece shows an interest in things floral, July 1922. Getty Images
  • King Michael of Romania, right, rides with his cousin Prince Philip of Greece on the sands at Constanza, August 1928. Reuters
    King Michael of Romania, right, rides with his cousin Prince Philip of Greece on the sands at Constanza, August 1928. Reuters
  • Prince Philip of Greece dressed for the Gordonstoun School's production of 'MacBeth', in Scotland, July 1935. Getty Images
    Prince Philip of Greece dressed for the Gordonstoun School's production of 'MacBeth', in Scotland, July 1935. Getty Images
  • A rare picture of Prince Philip of Greece at the public school of Gordonstoun, Elgin, Scotland, December 1939. Reuters
    A rare picture of Prince Philip of Greece at the public school of Gordonstoun, Elgin, Scotland, December 1939. Reuters
  • Lieutenant Philip Mountbatten, prior to his marriage to Princess Elizabeth, working at his desk after returning to his Royal Navy duties at the Petty Officers Training Centre in Corsham, Wiltshire, August 1, 1947. Getty Images
    Lieutenant Philip Mountbatten, prior to his marriage to Princess Elizabeth, working at his desk after returning to his Royal Navy duties at the Petty Officers Training Centre in Corsham, Wiltshire, August 1, 1947. Getty Images
  • Princess Elizabeth, heiress presumptive to the throne, pictured in the White Drawing Room at Buckingham Palace with her husband to be, Lt Philip Mountbatten, and her sister Princess Margaret, September 1947. Reuters
    Princess Elizabeth, heiress presumptive to the throne, pictured in the White Drawing Room at Buckingham Palace with her husband to be, Lt Philip Mountbatten, and her sister Princess Margaret, September 1947. Reuters
  • King George VI, Princess Margaret, Lady Mary Cambridge, Princess Elizabeth, Prince Philip, Queen Elizabeth and Queen Mary on the balcony at Buckingham Palace after the wedding of Princess Elizabeth and Philip Mountbatten, London, on November 20, 1947. Getty Images
    King George VI, Princess Margaret, Lady Mary Cambridge, Princess Elizabeth, Prince Philip, Queen Elizabeth and Queen Mary on the balcony at Buckingham Palace after the wedding of Princess Elizabeth and Philip Mountbatten, London, on November 20, 1947. Getty Images
  • Undated picture showing the future Queen Elizabeth II of England and Prince Philip of Edinburgh posing with their son Prince Charles, 1949. AFP
    Undated picture showing the future Queen Elizabeth II of England and Prince Philip of Edinburgh posing with their son Prince Charles, 1949. AFP
  • His Royal Highness Prince Philip, Duke of Edinburgh, enjoys an old-fashioned hoedown held in the honour of the Royal Couple at Rideau Hall, Ottawa, Ontario, Canada, October 11, 1951. Getty Images
    His Royal Highness Prince Philip, Duke of Edinburgh, enjoys an old-fashioned hoedown held in the honour of the Royal Couple at Rideau Hall, Ottawa, Ontario, Canada, October 11, 1951. Getty Images
  • Undated picture showing the Britain's Queen Elizabeth II, and her husband Prince Philip, Duke of Edinburgh, with their two children, Charles, Prince of Wales and Princess Anne in 1952. AFP
    Undated picture showing the Britain's Queen Elizabeth II, and her husband Prince Philip, Duke of Edinburgh, with their two children, Charles, Prince of Wales and Princess Anne in 1952. AFP
  • Queen Elizabeth II and Prince Philip pose after the Queen's Coronation on June 2, 1953, at Buckingham Palace. AFP
    Queen Elizabeth II and Prince Philip pose after the Queen's Coronation on June 2, 1953, at Buckingham Palace. AFP
  • The Duke of Edinburgh disembarks from a Harvard Trainer aircraft after a flight, at RAF White Waltham, Berkshire, where he had been training for his 'wings', on May 4, 1953. Getty Images
    The Duke of Edinburgh disembarks from a Harvard Trainer aircraft after a flight, at RAF White Waltham, Berkshire, where he had been training for his 'wings', on May 4, 1953. Getty Images
  • Prince Charles of Wales with his father Prince Philip of Edinburgh aboard a boat in 1955. AFP
    Prince Charles of Wales with his father Prince Philip of Edinburgh aboard a boat in 1955. AFP
  • In February 1979, Founding Father Sheikh Zayed and President Sheikh Khalifa, then Crown Prince of Abu Dhabi, joined Queen Elizabeth ll and Prince Philip, Duke of Edinburgh, aboard the royal yacht 'Britannia' during the British royals' state visit to the UAE. Getty Images
    In February 1979, Founding Father Sheikh Zayed and President Sheikh Khalifa, then Crown Prince of Abu Dhabi, joined Queen Elizabeth ll and Prince Philip, Duke of Edinburgh, aboard the royal yacht 'Britannia' during the British royals' state visit to the UAE. Getty Images
  • Queen Elizabeth ll and Prince Philip, Duke of Edinburgh entertain Sultan Qaboos on board the royal yacht Britannia during a state visit to Oman on February 29, 1979 in Muscat, Oman. Getty Images
    Queen Elizabeth ll and Prince Philip, Duke of Edinburgh entertain Sultan Qaboos on board the royal yacht Britannia during a state visit to Oman on February 29, 1979 in Muscat, Oman. Getty Images
  • Prince Charles and Princess Diana on the balcony of Buckingham Palace on their wedding day, accompanied by Prince Philip, 29 July, 1981. Getty Images
    Prince Charles and Princess Diana on the balcony of Buckingham Palace on their wedding day, accompanied by Prince Philip, 29 July, 1981. Getty Images
  • Prime Minister Rajiv Gandhi greets the Duke of Edinburgh, Prince Philip, on November 2, 1989 in New Dehli. Gandhi, who was about to launch his campaign in the country's upcoming parliamentary elections, inaugurated an exhibition on the world's environment, at which Prince Philip was chief guest as president of the WWF. AFP
    Prime Minister Rajiv Gandhi greets the Duke of Edinburgh, Prince Philip, on November 2, 1989 in New Dehli. Gandhi, who was about to launch his campaign in the country's upcoming parliamentary elections, inaugurated an exhibition on the world's environment, at which Prince Philip was chief guest as president of the WWF. AFP
  • Prince Philip, Duke of Edinburgh, bursts out in laughter during a conversation with Second World War veterans after a wreath-laying ceremony at the main Commonwealth War Graves Cemetery in Ramle, Israel, October 30, 1994. AFP
    Prince Philip, Duke of Edinburgh, bursts out in laughter during a conversation with Second World War veterans after a wreath-laying ceremony at the main Commonwealth War Graves Cemetery in Ramle, Israel, October 30, 1994. AFP
  • Former South African president Nelson Mandela shares a light moment with the Duke of Edinburgh, Prince Phillip at Drakenstein Prison, Paarl, about 50 kilometres from Cape Town, on November 5, 2000. AFP
    Former South African president Nelson Mandela shares a light moment with the Duke of Edinburgh, Prince Phillip at Drakenstein Prison, Paarl, about 50 kilometres from Cape Town, on November 5, 2000. AFP
  • Queen Elizabeth II walks through the Royal Gallery accompanied by the Duke of Edinburgh for the State Opening of Parliament on June 20, 2001. AFP
    Queen Elizabeth II walks through the Royal Gallery accompanied by the Duke of Edinburgh for the State Opening of Parliament on June 20, 2001. AFP
  • Queen Rania of Jordan and the Duke of Edinburgh at a state banquet at Windsor Castle on November 6, 2001. AFP
    Queen Rania of Jordan and the Duke of Edinburgh at a state banquet at Windsor Castle on November 6, 2001. AFP
  • A Clarence House official handout photo shows the Prince of Wales and his new bride Camilla, Duchess of Cornwall, with their families Prince Harry, Prince William, Tom and Laura Parker Bowles, Duke of Edinburgh Prince Philip, Britain's Queen Elizabeth II and Camilla's father Major Bruce Shand, in the White Drawing Room at Windsor Castle after their wedding ceremony on April 9, 2005 in Windsor, England. Getty Images
    A Clarence House official handout photo shows the Prince of Wales and his new bride Camilla, Duchess of Cornwall, with their families Prince Harry, Prince William, Tom and Laura Parker Bowles, Duke of Edinburgh Prince Philip, Britain's Queen Elizabeth II and Camilla's father Major Bruce Shand, in the White Drawing Room at Windsor Castle after their wedding ceremony on April 9, 2005 in Windsor, England. Getty Images
  • Queen Elizabeth II and Prince Philip, Duke of Edinburgh greet the Crown Prince of Abu Dhabi, Sheikh Mohamed bin Zayed, as he arrives at a lunch for Sovereign Monarchs held in honour of Queen Elizabeth II's Diamond Jubilee, at Windsor Castle, on May 18, 2012. Getty Images
    Queen Elizabeth II and Prince Philip, Duke of Edinburgh greet the Crown Prince of Abu Dhabi, Sheikh Mohamed bin Zayed, as he arrives at a lunch for Sovereign Monarchs held in honour of Queen Elizabeth II's Diamond Jubilee, at Windsor Castle, on May 18, 2012. Getty Images
  • Queen Elizabeth II and Prince Philip, Duke of Edinburgh, greet the President of the United Arab Emirates, Sheikh Khalifa bin Zayed Al Nahyan, in Windsor Castle on April 30, 2013. Getty Images
    Queen Elizabeth II and Prince Philip, Duke of Edinburgh, greet the President of the United Arab Emirates, Sheikh Khalifa bin Zayed Al Nahyan, in Windsor Castle on April 30, 2013. Getty Images
  • Queen Elizabeth II and Prince Philip, Duke of Edinburgh react as they bid farewell to Irish President Michael D. Higgins and his wife Sabina at the end of their official visit at Windsor Castle on April 11, 2014. Getty Images
    Queen Elizabeth II and Prince Philip, Duke of Edinburgh react as they bid farewell to Irish President Michael D. Higgins and his wife Sabina at the end of their official visit at Windsor Castle on April 11, 2014. Getty Images
  • Prince Harry and Prince Phillip enjoy the atmosphere during the 2015 Rugby World Cup Final match between New Zealand and Australia at Twickenham on October 31, 2015, in London. Getty Images
    Prince Harry and Prince Phillip enjoy the atmosphere during the 2015 Rugby World Cup Final match between New Zealand and Australia at Twickenham on October 31, 2015, in London. Getty Images
  • Queen Elizabeth II and Prince Philip, Duke of Edinburgh during the wedding ceremony of Prince Harry, Duke of Sussex and US actress Meghan Markle in St George's Chapel, Windsor Castle, on May 19, 2018. AFP
    Queen Elizabeth II and Prince Philip, Duke of Edinburgh during the wedding ceremony of Prince Harry, Duke of Sussex and US actress Meghan Markle in St George's Chapel, Windsor Castle, on May 19, 2018. AFP
  • Prince Philip, Duke of Edinburgh smiles as he talks to Prince Harry, Duke of Sussex as they leave St George's Chapel in Windsor Castle, west of London, on May 18, 2019, after the wedding of Lady Gabriella Windsor and Thomas Kingston. AFP
    Prince Philip, Duke of Edinburgh smiles as he talks to Prince Harry, Duke of Sussex as they leave St George's Chapel in Windsor Castle, west of London, on May 18, 2019, after the wedding of Lady Gabriella Windsor and Thomas Kingston. AFP
  • Prince Philip, Duke of Edinburgh flanked by Assistant Colonel Commandant, Major General Tom Copinger-Symes, inspects buglers during the transfer of the Colonel-in-Chief of The Rifles at Windsor Castle, July 22, 2020. AFP
    Prince Philip, Duke of Edinburgh flanked by Assistant Colonel Commandant, Major General Tom Copinger-Symes, inspects buglers during the transfer of the Colonel-in-Chief of The Rifles at Windsor Castle, July 22, 2020. AFP

Duke of Edinburgh dies: Buckingham Palace announces Prince Philip's death at 99


  • English
  • Arabic

The Duke of Edinburgh, the longest serving royal consort in British history, has died in Windsor Castle at the age of 99.

Buckingham Palace announced Prince Philip's death in a statement on Friday afternoon, triggering tributes from leaders in the UAE and around the world.

"It is with deep sorrow that Her Majesty The Queen announces the death of her beloved husband, His Royal Highness The Prince Philip, Duke of Edinburgh," the statement said.
"His Royal Highness passed away peacefully this morning at Windsor Castle. Further announcements will be made in due course.
"The Royal Family join with people around the world in mourning his loss."

Prince Philip, Duke Of Edinburgh, has died at the age of 99. PA
Prince Philip, Duke Of Edinburgh, has died at the age of 99. PA

The duke, who was a constant presence at Queen Elizabeth II's side for decades, was in hospital for a month after being admitted as a precautionary measure on February 16.
He was discharged on March 16 after treatment for an infection and successful surgery for a pre-existing heart condition.
A Greek prince, he married Elizabeth in 1947 and played a key role in modernising the British monarchy in the post-Second World War period.

Behind the walls of Buckingham Palace, he was the one key figure the queen could turn to and trust.
They married five years before she became queen, and Philip is the longest-serving royal consort in British history.
The couple had four children, eight grandchildren and 10 great-grandchildren.
"He has, quite simply, been my strength and stay all these years," Elizabeth said in a rare personal tribute to Philip, in a speech marking their 50th wedding anniversary in 1997.

The official Buckingham Palace statement was followed a few hours later by a message from the Duke and Duchess of Sussex.

Prince Harry, with his wife Meghan Markle, paid tribute to his grandfather on the website of their Archewell organisation. "In loving memory of His Royal Highness The Duke of Edinburgh, 1921-2021," the post read.

UK Prime Minister Boris Johnson paid tribute to Prince Philip in a televised address from Downing Street.

"Her Majesty said that our country owed her husband a greater debt than he would ever claim or we should ever know, and I'm sure that estimate is correct," he said.

"We mourn today with Her Majesty the Queen, we offer our condolences to her and to all her family, and we give thanks as a nation and a kingdom to the extraordinary life and work of Prince Philip, Duke of Edinburgh."

Mr Johnson said the duke lived a life of service that could be traced back to his days in the Royal Navy.

“He was the longest serving consort in history, one of the last surviving people in this country to have served in the Second World War where he was mentioned in dispatches for bravery," he said.

"From that conflict he took an ethic of service that he applied throughout the unprecedented changes of the post-war era. Like the expert carriage driver that he was, he helped steer the royal family and the monarchy so that it remains an institution indisputably vital to the balance and happiness of our national life."

World leaders pay tribute to Prince Philip

The UAE's leadership sent cables of condolences to Queen Elizabeth II on the death of Prince Philip. President Sheikh Khalifa expressed his heartfelt condolences and solace, the UAE state news agency Wam reported.

Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, and Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the UAE Armed Forces, dispatched similar cables of condolences to Queen Elizabeth.

Sheikh Mohammed bin Rashid also expressed his sympathies in a tweet describing the late Duke of Edinburgh as a close friend of the UAE.

"On behalf of people of UAE, I extend my sincere condolences to Queen Elizabeth II and the people of United Kingdom over the demise of Prince Philip, Duke of Edinburgh," the Vice President and Ruler of Dubai tweeted.

"A close friend to the UAE and other nations, he will always be remembered for his devotion to his country and people."

Sheikh Mohamed bin Zayed tweeted: “My deepest condolences to HM Queen Elizabeth II, HRH Prince Charles, the Royal Family, and the British people on the passing of HRH Prince Philip, the Duke of Edinburgh. May you be blessed with comfort and solace during these difficult times.”

The UAE Embassy in the UK paid tribute to the duke's decades of service.

"Dedicating a lifetime of service to this country, we sadly mourn his loss today," the embassy tweeted.

Tributes poured in from the United States, Europe and Commonwealth nations including Australia, New Zealand, India and Canada.

Australian Prime Minister Scott Morrison said the duke "embodied a generation that we will never see again".

"Australians send our love and deepest condolences to Her Majesty and all the royal family. The Commonwealth family joins together in sorrow and thanksgiving for the loss and life of Prince Philip. God bless from all here in Australia."
Canadian Prime Minister Justin Trudeau said the duke had helped shape his country for the better.

"A man of great purpose and conviction, who was motivated by a sense of duty to others, Prince Philip contributed so much to the social fabric of our country - and the world," he said.

Indian Prime Minister Narendra Modi said his thoughts were with the royal family.

"He had a distinguished career in the military and was at the forefront of many community service initiatives. May he rest in peace," he said.

New Zealand Prime Minister Jacinda Ardern said the duke would be "fondly remembered for the encouragement he gave to so many young New Zealanders through The Duke of Edinburgh’s Hillary Award".

European Commission President Ursula von der Leyen said: "I am saddened to hear of the passing of His Royal Highness Prince Philip. I would like to extend my sincere sympathy to Her Majesty The Queen, the Royal Family and the people of the United Kingdom on this very sad day."

Prince Philip dies aged 99 - in pictures

  • People place flowers and condolence messages outside Buckingham Palace following the death of Prince Philip. EPA
    People place flowers and condolence messages outside Buckingham Palace following the death of Prince Philip. EPA
  • epa09124345 People place a Union Jack next to flowers outside Buckingham Palace. EPA
    epa09124345 People place a Union Jack next to flowers outside Buckingham Palace. EPA
  • Jockeys and trainers observe a minute of silence in Aintree. EPA
    Jockeys and trainers observe a minute of silence in Aintree. EPA
  • Flowers are left at the entrance to Windsor castle. AFP
    Flowers are left at the entrance to Windsor castle. AFP
  • A young girl places flowers outside Buckingham Palace. EPA
    A young girl places flowers outside Buckingham Palace. EPA
  • Children add to the floral tributes outside the Henry VIII Gate of Windsor Castle. AFP
    Children add to the floral tributes outside the Henry VIII Gate of Windsor Castle. AFP
  • People gather outside Buckingham Palace. EPA
    People gather outside Buckingham Palace. EPA
  • An announcement is attached to the fence of Buckingham Palace. Reuters
    An announcement is attached to the fence of Buckingham Palace. Reuters
  • The Union Flag flies at half-mast atop Buckingham Palace. AFP
    The Union Flag flies at half-mast atop Buckingham Palace. AFP
  • People wait in a line to view the announcement at Buckingham Palace. AP Photo
    People wait in a line to view the announcement at Buckingham Palace. AP Photo
  • People take pictures of the announcement displayed on the fence of Buckingham Palace. AP Photo
    People take pictures of the announcement displayed on the fence of Buckingham Palace. AP Photo
  • A member of the media reports outside Buckingham Palace. Reuters
    A member of the media reports outside Buckingham Palace. Reuters
  • A tribute on a big screen for the late Prince Philip, ahead of Ladies Day of the Grand National Festival at Aintree Racecourse, Liverpool. PA
    A tribute on a big screen for the late Prince Philip, ahead of Ladies Day of the Grand National Festival at Aintree Racecourse, Liverpool. PA
  • Video screens show pictures Prince Philip at the Grand National Horse Racing meeting at Aintree racecourse, near Liverpool. AP Photo
    Video screens show pictures Prince Philip at the Grand National Horse Racing meeting at Aintree racecourse, near Liverpool. AP Photo
  • Staff members bring a notice to the fence of Buckingham Palace. Reuters
    Staff members bring a notice to the fence of Buckingham Palace. Reuters

Condolences were also expressed by leaders in Ireland, where in 2011 the queen and Philip paid the first royal state visit for a century following generations of enmity with Britain.

Prior to this year's crisis over relations with the queen's grandson Prince Harry and his wife Meghan, the monarchy had to weather the 1997 death in a car crash of Harry's mother Princess Diana.

Tony Blair, who was prime minister then, lauded Philip "as a man of foresight, determination and courage" who was ahead of his time in the cause of environmental protection.

A formal notice of Prince Philip's death was placed on the gates of Buckingham Palace in London on Friday afternoon.

Mourners began laying flowers at both Buckingham Palace and Windsor Castle. Flags were lowered to half mast across the country and the Commonwealth.

His death comes as the world battles the Covid-19 pandemic.

England, however, is due to take a major step out of lockdown on Monday with the reopening of shops and outdoor hospitality.

A cause for celebration after months of lockdown has now turned into a period of mourning.
His death sparks a commemoration and funeral operation code-named Forth Bridge.
However, due to coronavirus restrictions there will not be a state funeral and the public were discouraged from attending commemoration events.
In line with the duke's wishes, he will lie in rest at Windsor Castle before a ceremony at St George's Chapel, the College of Arms said.
There will not be a lying-in-state ahead of the funeral.

The Union flag flies at half mast at Buckingham Palace in London after the announcement of Prince Philip's death. AP.
The Union flag flies at half mast at Buckingham Palace in London after the announcement of Prince Philip's death. AP.

The royal website’s usual functions have become temporarily unavailable following the announcement of the death of the Duke of Edinburgh.

The web page, www.royal.uk, instead has become a memorial page with a black background and smiling image of Philip.

The page displays the duke’s year of birth and year of death – 1921 to 2021.

A message at the bottom of the page reads: “The official website of the Royal Family is temporarily unavailable while appropriate changes are made."

Philip retired from public duties in 2017 at the age of 96.

His death came just months before his 100th birthday in June - an event typically marked in Britain with a congratulatory message from the queen, Britain's longest-serving monarch.

The couple, who celebrated their 73rd wedding anniversary in November, had been living largely in isolation at Windsor Castle, west of London, because their advanced age put them at heightened risk from Covid-19.

Philip and the queen received their first vaccinations against the virus in January.

Even before the duke's most recent stay in hospital, his longest ever, he was no stranger to health issues.

He was fitted with a stent in 2011 after suffering from a blocked artery. He had a hip operation in 2018, and in January 2019 he emerged unscathed after his vehicle was involved in a traffic accident, in which two people were injured, near the monarch's Sandringham estate in eastern England.

Prince Philip died peacefully at Windsor Castle three weeks after he was discharged from hospital. Getty
Prince Philip died peacefully at Windsor Castle three weeks after he was discharged from hospital. Getty

He gave up driving after the accident.

The prince spent four nights in hospital in December that year, receiving treatment for what was described as a "pre-existing condition".
He was discharged on Christmas Eve, in time to join the rest of the royal family for the festive period.
Since the outbreak of the coronavirus, Philip has made few public appearances.
He was last seen at a military ceremony at Windsor Castle in July, days after attending the wedding ceremony of his grand-daughter Princess Beatrice.
In November, he and the queen marked their wedding anniversary by releasing a photograph of them together at Windsor.

Philip was born on the island of Corfu with Danish and Greek royal titles.

Barely a year old, Philip was sent into exile when his uncle King Constantine was forced to abdicate by Greece’s new military government, and he departed the country with his parents and four sisters. The family initially settled in France.

Philip was formally introduced to Princess Elizabeth, the future queen, in July 1939, and they kept in touch during the war, meeting on several occasions.

The pair married in Westminster Abbey in London in 1947.

A rising star in the British navy, Philip had reached the rank of commander by the time Elizabeth ascended to the throne in 1952. He eventually shelved his personal ambitions to support his wife in the role.

Over the ensuing decades he was involved in numerous charities, including the World Wide Fund For Nature and the Duke of Edinburgh Award scheme for young people.

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

'Operation Mincemeat' 

Director: John Madden 

 

Cast: Colin Firth, Matthew Macfayden, Kelly Macdonald and Penelope Wilton

 

Rating: 4/5

 
Key products and UAE prices

iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available.
Price: Dh4,229

iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus.
Price: Dh4,649

iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel.
Price: Dh3,179

Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.

The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

THE SPECS

Engine: 3.5-litre V6
Transmission: six-speed manual
Power: 325bhp
Torque: 370Nm
Speed: 0-100km/h 3.9 seconds
Price: Dh230,000
On sale: now

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
The most expensive investment mistake you will ever make

When is the best time to start saving in a pension? The answer is simple – at the earliest possible moment. The first pound, euro, dollar or dirham you invest is the most valuable, as it has so much longer to grow in value. If you start in your twenties, it could be invested for 40 years or more, which means you have decades for compound interest to work its magic.

“You get growth upon growth upon growth, followed by more growth. The earlier you start the process, the more it will all roll up,” says Chris Davies, chartered financial planner at The Fry Group in Dubai.

This table shows how much you would have in your pension at age 65, depending on when you start and how much you pay in (it assumes your investments grow 7 per cent a year after charges and you have no other savings).

Age

$250 a month

$500 a month

$1,000 a month

25

$640,829

$1,281,657

$2,563,315

35

$303,219

$606,439

$1,212,877

45

$131,596

$263,191

$526,382

55

$44,351

$88,702

$177,403